Nygaard Corporation uses the weighted-average method in its process costing. The

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Nygaard Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Percent Complete Units Materials Conversion Work in process, September 1 700 65% 45% Units started into production during September 8,300 Units completed during September and transferred to the next department 7,300 Work in process, September 30 1,700 90% 40% ________________________________________ Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method. Equivalent units of production: Materials: ? Conversion: ?

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Mat Lab Opening 700 out of Opening 700 35% 245 55% 385 Introduced 8300 Out of new 7300 100% 7300 100% 7300 Closing 1700 90% 1530 40% 680 9000 9000 Equivalent units 9075 8365

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